42-2252. Protection from order to produce computer software source code; exceptions
A. Except as provided in section 42-2253, the department shall not issue any subpoena duces tecum under section 42-1006 or 42-1112 or commence any proceeding or action to enforce any subpoena duces tecum to produce any computer software source code.
B. Subsection A of this section does not apply to:
1. An inquiry into any offense connected with administering or enforcing this title or title 43.
2. A tax-related computer software source code acquired or developed by the taxpayer or a related person primarily for the internal use by the taxpayer or related person rather than for commercial distribution.
3. Communications between the owner of the tax-related computer software source code and the taxpayer or related person.
4. Tax-related computer software source code that is required to be provided or made available pursuant to any other provision of this title or title 43.